Eligible costs include electricity, gas, heating oil, water, telephone, internet, and transportation costs where service began before February 15, 2020.
If you already paid the bill before you received the loan, it is not an eligible expense. However, if you have an unpaid bill from after February 15, 2020 and utilize the loan proceeds to pay it, that is permissible so long as that bill is for an eligible expense (payroll, rent, utilities, etc.)
No, just the water bill itself.
The regulation allows for utility costs that are incurred or paid during the covered period. Therefore, the entire bill can be paid using loan proceeds